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Facts
The present appeal arises from an order dated 05/06/2024 passed by the NFAC, Delhi, for AY 2015-16. The appellant submits that this is the second round of litigation following a remand by the Tribunal. The previous remand to the Ld.CIT(A) for verifying additional evidence was not followed, and the appeal was dismissed.
Held
The Tribunal held that in the interest of justice, the appeal should be remanded to the Ld.CIT(A) again. The Ld.CIT(A) is directed to strictly follow the Tribunal's previous directions, verify documents, call for a remand report, and provide the assessee with an opportunity to be heard.
Key Issues
Whether the Ld.CIT(A) properly followed the Tribunal's remand directions and afforded the assessee proper opportunity of being heard.
Sections Cited
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Income Tax Appellate Tribunal, ‘A’ BENCH : BANGALORE
Before: SMT. BEENA PILLAI & SHRI RAMIT KOCHAR
ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal arises out of order dated 05/06/2024 passed by NFAC, Delhi for A.Y. 2015-16.
At the outset, the Ld.AR submitted that this is the second round of litigation arising out of remand by this Tribunal vide order dated 23/07/2019 to the Ld.CIT(A). The Ld.AR submitted that this Tribunal remanded the appeal to the Ld.CIT(A) to get the additional evidences and certain other documents as recorded therein, verified by the Ld.AO by calling for a remand report. The Ld.CIT(A) has without following the directions dismissed the appeal.
In the interest of justice, we are of the view that this appeal deserves to be remanded to the Ld.CIT(A) once again, strictly directing the Ld.CIT(A) to follow the directions of this Tribunal in the order dated 23/09/2017. The Ld.CIT(A) shall verify the documents filed by the assessee and call for a remand report. Needless to say that copy of the remand report shall be forwarded to the assessee and the issues shall be considered in accordance with law. It is also directed that proper opportunity of being heard must be granted to assessee. In the result, the appeal filed by the assessee stands partly allowed for statistical purposes. Order pronounced in the open court on 05th September, 2024.